REGISTERED NUMBER: 07352735 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 August 2025

for

Woodroyd Solutions Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

390

Tangible assets

5

336,026

259,609

336,026

259,999

CURRENT ASSETS

Stocks

15,016

92,865

Debtors

6

555,202

438,937

Cash at bank

286,234

440,316

856,452

972,118

CREDITORS

Amounts falling due within one year

7

737,007

890,413

NET CURRENT ASSETS

119,445

81,705

TOTAL ASSETS LESS CURRENT LIABILITIES

455,471

341,704

CREDITORS

Amounts falling due after more than one year

8

(74,485

)

(35,742

)

PROVISIONS FOR LIABILITIES

(83,885

)

(64,773

)

NET ASSETS

297,101

241,189

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

297,091

241,179

SHAREHOLDERS' FUNDS

297,101

241,189

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

Mr Richard Howard Austin - Director

1.	STATUTORY INFORMATION

Woodroyd Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07352735

Registered office:

Engineering Workshop

Tunstead Quarry

Buxton

SK17 8TG

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on cost and 10% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 31 August 2024

and 30 August 2025

1,950

AMORTISATION

At 31 August 2024

1,560

Amortisation for year

390

At 30 August 2025

1,950

NET BOOK VALUE

At 30 August 2025

-

At 30 August 2024

390

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 August 2024

312,608

2,224

192,280

8,759

515,871

Additions

43,436

1,315

79,949

2,465

127,165

At 30 August 2025

356,044

3,539

272,229

11,224

643,036

DEPRECIATION

At 31 August 2024

164,874

866

82,476

8,046

256,262

Charge for year

19,118

534

30,041

1,055

50,748

At 30 August 2025

183,992

1,400

112,517

9,101

307,010

NET BOOK VALUE

At 30 August 2025

172,052

2,139

159,712

2,123

336,026

At 30 August 2024

147,734

1,358

109,804

713

259,609

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 31 August 2024

25,230

88,500

113,730

Additions

43,436

79,949

123,385

At 30 August 2025

68,666

168,449

237,115

DEPRECIATION

At 31 August 2024

8,677

23,984

32,661

Charge for year

5,999

14,446

20,445

At 30 August 2025

14,676

38,430

53,106

NET BOOK VALUE

At 30 August 2025

53,990

130,019

184,009

At 30 August 2024

16,553

64,516

81,069

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

549,345

432,804

Other debtors

5,857

6,133

555,202

438,937

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

10,000

Hire purchase contracts

38,194

8,433

Trade creditors

333,207

497,963

Amounts owed to group undertakings

60,411

10,411

Taxation and social security

234,287

283,980

Other creditors

62,575

79,626

737,007

890,413

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Hire purchase contracts

74,485

27,409

74,485

35,742

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

112,679

35,842

The Hire Purchase debts are secured against the asset to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R H Austin by virtue of his shareholding in R H Austin Limited.